JAY BHAVANI MATA TRUST,SURENDRANAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 746/AHD/2024Status: HeardITAT Ahmedabad07 August 2024Bench: MS. SUCHITRA KAMBLE (Judicial Member), SHRI MAKARAND V. MAHADEOKAR (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw its appeal. The Revenue's representative had no objection to the withdrawal.

What were the facts?

The assessee, Jay Bhavani Mata Trust, filed an appeal against the rejection of its application for registration under section 12A(1)(ac)(iv) of the Income Tax Act. During the hearing, the assessee sought to withdraw the appeal as it had received the required registration.

What were the issues?

Whether the appeal should be allowed to be withdrawn by the assessee after obtaining the required registration.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iv),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ A ” BENCH, AHMEDABAD

Before: MS. SUCHITRA KAMBLE & SHRI MAKARAND V. MAHADEOKAR

For Appellant: Shri Parimalsinh B. Parmar, AR
Hearing: 06/08/2024Pronounced: 7/08/2024

PER SHRI MAKARAND V. MAHADEOKAR, AM:

This appeal is filed by the Assessee as against the rejection order dated 04/02/2023 passed by the Commissioner of Income-tax (Exemption), Ahmedabad for registration under section 12A(1)(ac)(iv) of the Income Tax Act, 1961. Jay Bhavani Mata Trust vs.CIT(Exemption)

2

2.

Grounds of appeal are as under:

“1. The Ld. CIT(E) has erred in law and on facts of the case in rejecting the application for seeking registration of the trust u/s. 12AB of the Act ex- parte in violation of principles of natural justice.

2.

The Ld. CIT(E) has erred in law and on facts of the case in rejecting the application u/s. 12A(1)(ac) of the Act on the technical ground without entering into merits of the case.

3.

The Ld. CIT(E) has passed the order without appreciating the facts and law in its proper perspective. The action of the CIT(E) is in clear breach of law and Principles of Natural Justice and therefore deserves to be quashed.

4.

The Appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.”

2.

During the course of hearing before us, the Ld.counsel for the assessee Shri Parimalsinh B. Parmar on behalf of assessee submitted a letter (signed for Jay Bhavani Mata Trust) which was acknowledged by this office on 15/07/2024, wherein the assessee sought for permission to withdraw the appeal since the assessee has received required registration. As the assessee is of the view that the appeal filed is required to be withdrawn, we permit to withdraw the assessee’s appeal.

3.

The Ld.CIT-DR, Dr. Darsi Suman Ratnam appeared for the Revenue, has no objection for withdrawing this appeal. Since the assessee wants to withdraw its appeal in ITA No.746/Ahd/2024 filed on 17/04/2024, as per Jay Bhavani Mata Trust vs.CIT(Exemption)

the withdrawal application, we permit to withdraw this appeal of the assessee.

4.

In the result, Assessee’s appeal is dismissed as withdrawn.

Order pronounced in the Open Court on 7 August, 2024 at Ahmedabad. (SUCHITRA KAMBLE) ACCOUNTANT MEMBER

अहमदाबाद/Ahmedabad, "दनांक/Dated 7/08/2024

ट".सी.नायर, व."न.स./T.C. NAIR, Sr. PS आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त ( अपील ) / The CIT(E)-Ahmedabad

5.

"वभागीय ""त"न"ध , आयकर अपील"य अ"धकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड" फाईल /Guard file.

आदेशानुसार/ BY ORDER,

स"या"पत ""त //// सहायक पंजीकार (Asstt.

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